Pension and Employee Benefits Code ERISA Regulations as of January 1,
2013 (2 Volumes), provides pension and employee benefits practitioners
with an authoritative and comprehensive reference to pension provisions and
selected welfare benefit provisions of the Internal Revenue Code and ERISA and
the associated regulatory authority. This reflects all regulatory and
statutory changes up to January 1, 2013.
Updates to the 2013 Edition include the following:
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Pension/benefit-related changes in the Moving Ahead for Progress in the 21st
Century Act (P.L. 112-141)
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2012 IRS final regulations regarding the health insurance premium tax credit
enacted under the Affordable Care Act
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IRS final regulations regarding exceptions to the anti-cutback rules for
retirement plan sponsors in bankruptcy
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IRS final regulations regarding fees for self-insured plans to fund the
Patient-Centered Outcomes Research Trust Fund
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IRS proposed regulations regarding the purchase of longevity annuity contracts
for defined contribution and other retirement plans
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IRS proposed regulations regarding minimum present value requirements
applicable to certain defined benefit plans
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2012 EBSA fee disclosure rules for providers of services to plan fiduciaries
(including investment providers)
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EBSA/IRS/HHS regulations regarding Affordable Care Act requirements for
disclosure of summary of benefits and coverage
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EBSA/IRS/HHS proposed regulations regarding nondiscriminatory wellness
programs in group health plans
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PBGC final rules regarding administrative review of penalty assessments for
failure to provide notices